If you own land located in an area under a certified
farmland preservation zoning, use the Schedule FC-A form. For
those farmers who entered into a farmland preservation agreement
on or after July 1, 2009, also use the Schedule
FC-A form.
2015 FORMS Schedule FC-AInstructions
Fillable Schedule FC-A

Please note that if you have a farmland preservation
agreement signed before July 1, 2009 that
has not been modified, you must
continue to use Schedule FC to claim
your tax credit. 2015 FORMS Schedule FCInstructionsFillable Schedule FC

Walworth County is zoned for Farmland Preservation through
A-1 Zoning designation.

Kris Modaff, DATCP farmland preservation program, is also
available to answer questions onfarmland preservation at (608) 224-4633 or email
kris.modaff@wisconsin.gov.

Walworth County farm owners received $312,539 in
Farmland Preservation Program tax credits this past year, according
to figures released by the
State Department of Revenue. The number of farmers receiving
Farmland Preservation Program tax credits in the County was 504. The
average credit was $620.

The Program is an effective way of providing property tax relief
to farmers while at the same time protecting prime Wisconsin
farmland through land use planning. Persons interested in applying
for Farmland Preservation Program Tax Credit need to obtain a zoning
certificate from the County Land Use and Resource Management
Department and complete the State’s Farmland Preservation Credit
Claim

FARMLAND PRESERVATION PROGRAM IMPLEMENTATION REQUIREMENTS

Walworth County prepared an Agricultural Preservation Plan which
was approved by the State of Wisconsin Department of Agriculture in
1978. This plan, along with the county’s exclusive agriculture
zoning ordinance (A-1 zoning district) and the Walworth County Land
Conservation Committee’s soil and water conservation requirements
allows Walworth County residents to participate in the state’s tax
credit program.

One method the state uses to monitor compliance with the program
is the Notice of Rezoning Conditional Use form. This notice is a
two-page report which must be completed every time a rezone or a
conditional use permit is approved in the A-1 zoning district (see
attached). Chapter 91 Wis. Stats. requires the County Zoning Agency
to consider specific standards and conditions before approving a
rezone or conditional use in the exclusive agricultural zoning
district.

1. Acres claimed must be located in a farmland
preservation area identified in a certified county farmland
preservation plan. Eligible land includes agricultural land or
permanent undeveloped natural resource areas or open space land that
is:

in an area certified for farmland preservation
zoning, and/or

located in a designated agricultural enterprise
area and under a farmland preservation agreement.

2. Claimants must have $6,000 in gross farm revenue
in the past year or $18,000 in the past three years. Income
from rental receipts of farm acres does not count toward gross farm
revenue. However, gross farm revenue produced by the renter on the
landowner’s farmland can be used to meet this eligibility
requirement.

3. Property taxes on the land must be paid by the
claimant.

4. Farmers claiming farmland preservation tax
credits must certify on their tax form that they comply with state
soil and water conservation standards. New claimants must also
submit a certification of compliance with soil and water
conservation standards that has been issued by the county land
conservation committee.

ADDITIONAL HELP

To obtain more information about farmland preservation credit or
help in preparing Schedule FC, or for a copy of Wisconsin
Publication 503, "Wisconsin Farmland Preservation Credit,"
you may contact any Department of Revenue office. The location and
telephone number of the office nearest you may be listed in your
telephone book. You may also e-mail a question to the department at
farmland@dor.state.wi.us,
or access the department’s web site at
www.dor.state.wi.us and
click on "FAQs" (frequently asked questions). Also, contact
DATCPWorkingLands@wisconsin.gov with questions.